ESMA Guidelines and Recommendations

Final Report – ESMA Guidelines on Alternative Performance Measures

ESMA Guidelines and Recommendations

Date: 06 February 2016

In Markets Update Issue 4 of 2015, the Central Bank highlighted the publication by ESMA of the Final Report- ESMA Guidelines on Alternative Performance Measures on 30 June 2015. The Central Bank would like to remind issuers and persons responsible for the prospectus that these guidelines are effective from 3 July 2016.

The aim of the guidelines is to encourage European issuers to publish transparent, unbiased and comparable information on their financial performance in order to provide users with a comprehensive understanding of their performance.